RCAP Consult: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RCAP Consult
Largest movements
- Tangible fixed assets -€5,544
down €5,544 (-69.0%), from €8,035 to €2,491
- Receivables within one year +€1,686
up €1,686 (+33.9%), from €4,974 to €6,660
of which Other amounts receivable: +€1,161
- Cash +€1,504
up €1,504 (+37.3%), from €4,031 to €5,535
mainly Depreciation (+€5,544) and Trade debts (+€1,870)
- Profit (loss) carried forward -€3,719
down €3,719 (-33.0%), from -€11,253 to -€14,972
- Trade debts +€1,870
up €1,870 (+60.2%), from €3,106 to €4,976
- Tax, wage and social debts -€504
down €504 (-10.7%), from €4,727 to €4,222
of which Taxes: -€657
- Gross operating margin +€12,123
up €12,123, from -€8,927 to €3,197
- Financial income -€827
no longer reported in 2025 (was €827)
- Other operating charges -€585
down €585 (-42.6%), from €1,371 to €786
- Financial charges +€130
up €130 (+47.1%), from €276 to €406
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,040 | €14,686 | -€2,354 | -13.8% |
| Fixed assets | 21/28 | €8,035 | €2,491 | -€5,544 | -69.0% |
| Tangible fixed assets | 22/27 | €8,035 | €2,491 | -€5,544 | -69.0% |
| Furniture and vehicles | 24 | €8,035 | €2,491 | -€5,544 | -69.0% |
| Current assets | 29/58 | €9,005 | €12,195 | +€3,191 | +35.4% |
| Amounts receivable within one year | 40/41 | €4,974 | €6,660 | +€1,686 | +33.9% |
| Trade receivables | 40 | €2,890 | €3,416 | +€525 | +18.2% |
| Other amounts receivable | 41 | €2,083 | €3,244 | +€1,161 | +55.7% |
| Cash at bank and in hand | 54/58 | €4,031 | €5,535 | +€1,504 | +37.3% |
| Total equity and liabilities | 10/49 | €17,040 | €14,686 | -€2,354 | -13.8% |
| Equity | 10/15 | €9,207 | €5,488 | -€3,719 | -40.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,253 | -€14,972 | -€3,719 | -33.0% |
| Amounts payable | 17/49 | €7,833 | €9,198 | +€1,365 | +17.4% |
| Amounts payable within one year | 42/48 | €7,833 | €9,198 | +€1,365 | +17.4% |
| Trade debts | 44 | €3,106 | €4,976 | +€1,870 | +60.2% |
| Suppliers | 440/4 | €3,106 | €4,976 | +€1,870 | +60.2% |
| Taxes, remuneration and social security | 45 | €4,727 | €4,222 | -€504 | -10.7% |
| Taxes | 450/3 | €4,727 | €4,070 | -€657 | -13.9% |
| Remuneration and social security | 454/9 | - | €153 | +€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,544 | €5,544 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,371 | €786 | -€585 | -42.6% |
| Gross operating margin | 9900 | -€8,927 | €3,197 | +€12,123 | |
| Operating profit (loss) | 9901 | -€15,842 | -€3,134 | +€12,708 | +80.2% |
| Financial income | 75/76B | €827 | - | -€827 | |
| Recurring financial income | 75 | €827 | - | -€827 | |
| Financial charges | 65/66B | €276 | €406 | +€130 | +47.1% |
| Recurring financial charges | 65 | €276 | €406 | +€130 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,291 | -€3,540 | +€11,751 | +76.8% |
| Income taxes | 67/77 | €191 | €179 | -€12 | -6.1% |
| Profit (loss) for the period | 9904 | -€15,482 | -€3,719 | +€11,763 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,482 | -€3,719 | +€11,763 | +76.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.